Selling Japanese real estate while living overseas may require a Japanese capital gains tax return. We can coordinate the calculation, filing and necessary tax representative work within a written scope and fee.
Withholding Tax on Sale Proceeds
Withholding may apply at 10.21% of gross sale proceeds. An exception applies if an individual buys for their own or a relative's residence and the price is JPY 100 million or less.
The tax return calculates the final tax, taking acquisition costs and sale expenses into account. Withholding is settled against the final liability, which may be higher or lower.
Check the buyer, intended use and transaction facts. Withholding does not guarantee a refund or remove a filing obligation.
Importance of Purchase Documents
Purchase documents help establish the acquisition cost for a capital gains calculation.
If purchase documents are missing, the calculation may become more complex. We recommend collecting purchase agreements, settlement statements, registration costs, renovation records, and other acquisition-related documents as early as possible.
Documents We May Request
The requested records depend on the agreed service and your circumstances.
Please do not send contracts, tax notices, bank documents, or other sensitive documents through the Free Eligibility Check form. Once an engagement begins, we will provide a secure method for sharing documents.
View the complete document checklist
- Sale and purchase agreement for the sale
- Original purchase agreement
- Settlement statements
- Real estate registration documents
- Brokerage fee invoices
- Renovation or improvement invoices
- Fixed asset tax notices
- Loan repayment information, if relevant
- Documents showing ownership structure
- Prior-year Japanese tax returns, if any
- Withholding tax records related to the sale
How We Support Property Sale Tax Filing
Check the sale structure, ownership and withholding position.
Review acquisition costs and sale-related expenses, calculate capital gains tax, and prepare and file the return.
Explain payment steps and coordinate necessary representative notices and documents within the agreed scope.
Related Articles
The following articles may help you understand non-resident property sale filing and tax representative matters before contacting us:
- Before Selling Japanese Real Estate as a Non-Resident
- Do Non-Residents Need a Tax Representative in Japan?
- Documents Needed for Japanese Tax Filing by Non-Residents
Official References
- National Tax Agency: Withholding tax when purchasing real estate from non-residents
- National Tax Agency: Sale of Japanese real estate by non-residents
These official references provide general information, and Japanese tax treatment depends on the facts and circumstances of each case.
Request Property Sale Tax Filing Support
Start with the Free Eligibility Check, whether you are planning to sell or have already sold. Contacting us before settlement gives you more time to review potential withholding and locate purchase documents. If the sale has already closed, a filing deadline still applies, so please contact us early.
Standard Property Sale Tax Filing and Necessary National Tax Representative Support is JPY 346,500 per transaction (JPY 315,000 plus consumption tax where applicable). This covers the agreed capital gains calculation, return preparation and filing, and any necessary national tax representative appointment and notices for the agreed period. It assumes one property, sole ownership, complete acquisition records, no unresolved prior-year filing, audit or delinquency matter, and more than 45 days before the filing deadline. Cases outside these conditions are individually quoted. Needing a tax representative at the same time does not by itself trigger a higher package fee. Local tax notices, refund receipt and onward transfer, and other additional work are separate. The initial scope check and quote are free. See our Fees page for details.
This page provides general information only and is not tax, legal, or investment advice.
Submitting an inquiry does not create a client relationship.
See our Scope and Limitations for details.